Taxes covered

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..... mposed on total income or on all elements of income including taxes on gains from the sale, exchange or transfer of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Convention shall apply are, in particular (a) In the case of India, (1) the income-tax, including super-tax and the surcharge, imposed und .....

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..... xes mentioned above, (hereinafter referred to as United Arab Republic tax). 4. The Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in the place of, the existing taxes. 5. At the end of each year, the competent authorities of the Contracting States shall notify to each other any significant changes which have been m .....

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